North Carolina § 135-48.49 IRC Sections 6055 and 6056 regulatory reporting

North Carolina Statutes

§ 135-48.49 — IRC Sections 6055 and 6056 regulatory reporting

North Carolina § 135-48.49

Ch. 135Retirement System for Teachers and State Employees; Social Security; State Health Plan for Teachers and State Employees

Art. 3BState Health Plan for Teachers and State Employees

This text of North Carolina § 135-48.49 (IRC Sections 6055 and 6056 regulatory reporting) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 135-48.49 (2026).

Text

The Plan shall be responsible for reporting coverage for retirees and coverage for direct bill members, except for individuals participating in Consolidated Omnibus Budget Reconciliation Act (COBRA) coverage, as required by Section 6055 of the Internal Revenue Code. The Plan shall provide employing units with access to Plan data necessary for employing units to meet filing requirements under Sections 6055 and 6056 of the Internal Revenue Code. The Plan may facilitate the availability of a reporting solution; however, the employing unit is responsible for paying all costs associated with the use of any reporting solution made available by the Plan. (2016-104, s. 7.)
Part 5. Coverage Mandates and Exclusions; Other Mandates.

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The Plan shall be responsible for reporting coverage for retirees and coverage for direct bill members, except for individuals participating in Consolidated Omnibus Budget Reconciliation Act (COBRA) coverage, as required by Section 6055 of the Internal Revenue Code. The Plan shall provide employing units with access to Plan data necessary for employing units to meet filing requirements under Sections 6055 and 6056 of the Internal Revenue Code. The Plan may facilitate the availability of a reporting solution; however, the employing unit is responsible for paying all costs associated with the use of any reporting solution made available by the Plan. (2016-104, s. 7.)
Part 5. Coverage Mandates and Exclusions; Other Mandates.